Do propane retail sellers who sell large pre-filled tanks of propane (e.g. 20 lbs/18 litres) need to register as retail dealers under the Carbon Tax Act?
Yes. If you are a retail seller of propane, you need to apply to be registered as a marketable natural gas or propane retail dealer. You are required to collect and remit carbon tax on any propane that you sell as of July 1, 2008. Please note : Propane sold in small, sealed, pre-packaged containers of four litres (4.48 lbs) or less is exempt from carbon tax.
